This article studies the influence of corporate governance factors on firm R&D investment in
a transitional economy like China. By using the data from the listed companies in China, this …

As an emerging way for firms to fulfil social responsibility in China, targeted poverty
alleviation (TPA) helps the Chinese government to achieve its sustainable development …

The aim of this study is to explore benchmark corporations in the semiconductor industry
based on efficiency. In this study, perspectives of intellectual capital and corporate …

Purpose The purpose of this paper is to examine the effect of R&D intensity on the real
earnings management index. Design/methodology/approach The authors proceed with …

El artículo plantea que los gastos causados por una fusión y/o adquisición
(reestructuración) son relevantes en el análisis de los rendimientos a escala (función de …

What is the impact of an exogenous crisis on research and development expenditures of
innovative new ventures? Existing literature does not provide a clear answer. One view …

本研究探討過度自信經理人與負債水準的敏感度是否會受到家族企業特性影響. 此外,
進一步將家族企業的經理人分成由家族CEO 與非家族CEO 擔任兩類, 以釐清在同樣具有過度 …

摘要過去研究發現, 研發費用化的規定誘發了研發投資不足的問題. 然而, 以2001 年至2011
年美國軟體業公司為樣本進行實證分析, 本研究發現研發資本化與研發過度投資呈正向關係 …

We conduct an empirical study on Chinese listed firms' investmentcash flow sensitivities in
different stages of the macroeconomic cycle during 1993–2004, and find that macro …

Purpose-This study examines the impact of company ownership nature and of the dual role
of CEO and board chair on R & D investment intensity, as well as the moderating effect of …